S.I. No. 232/1979 - Value-Added Tax (Refund of Tax) (Revocation) Order, 1979. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1979 S.I. No. 232/1979 - Value-Added Tax (Refund of Tax) (Revocation) Order, 1979. S.I. No. 232/1979 - Value-Added Tax (Refund of Tax) (Revocation) Order, 1979. AmendmentsLeasuithe S.I. No. 232 of 1979. VALUE-ADDED TAX (REFUND OF TAX) (REVOCATION) ORDER, 1979. I, SEOIRSE Ó COLLA, Minister for Finance, in exercise of the powers conferred on me by section 20
(3)of the Value-Added Tax Act, 1972 ( S.I. No. 22 of 1972 ), hereby order as follows: 1.
(1)This Order may be cited as the Value-Added Tax (Refund of Tax) (Revocation) Order, 1979.
(2)This Order shall be deemed to have come into operation on the 1st day of March,
- The Value-Added Tax (Refund of Tax) (No. 2) Order, 1972 ( S.I. No. 269 of 1972 ), is hereby revoked. GIVEN under my Official Seal, this 29th day of June,
- SEOIRSE Ó COLLA, Minister for Finance. EXPLANATORY NOTE. This Order revokes the Value-Added Tax (Refund of Tax) (No. 2) Order, 1972, which enabled commercial sea fishermen who were unregistered for VAT to claim repayment of the VAT element in outlay on fishing boats in respect of which they received a grant or loan of money from An Bord Iascaigh Mhara. This relief is now provided for in the context of Regulation 29 of the Value-Added Tax Regulations, 1979 (made under Section 13, of the Value-Added Tax Act, 1972 ). Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais